28/08/2026
Thanks to everyone who shared their experiences and feedback with us about Payday Super and how super works across the music and broader creative industries.
We took what we heard directly to the ATO, and they’ve now updated their guidance to provide more clarity on some of the questions that kept coming up, including:
• whether performance fees are inclusive or exclusive of super
• when agents or band leaders may be liable to pay super
• when venues or festivals may be liable to pay super
• door deals
• when super may be payable where a hobby declaration form is used
• who is considered support staff, including make-up artists
• what parts of payments aren’t eligible for super, including equipment and travel
• clarification that artist managers aren’t considered support staff of a performance
It’s good to see clearer guidance on these issues, and we hope it helps people across the industry better understand how the current rules apply.
BUT the rules themselves haven’t changed, and clearer guidance doesn’t resolve all the issues and pain points the industry has raised with us, including the broader impacts and consequences across the industry.
We’ll keep advocating with the ATO and Treasury on those bigger issues and making sure they understand how our industry actually works and the impacts that are being felt across the sector.
The ATO is also developing a fact sheet and communications toolkit, which we’ll share with industry when they’re available.
For the full updated guidance and detailed examples, head to the ATO website: https://www.ato.gov.au/businesses-and-organisations/super-for-employers/work-out-if-you-have-to-pay-super/super-for-sportspeople-performers-film-makers-and-related-activities
